Form 153 (Massachusetts): the workers' comp owner exemption
Affidavit of Exemption for Certain Corporate Officers or Directors. Who can file it, where to get it, how to file, the fee, when it takes effect, and how often it renews — from Massachusetts Department of Industrial Accidents.
Form 153 filing snapshot
FormForm 153 — Affidavit of Exemption for Certain Corporate Officers or Directors
Issuing bodyMassachusetts Department of Industrial Accidents
Filing methodSubmit by mail, in person, fax, or email to DIA Office of Investigations — Form 153.
FeeNo separate filing fee verified
Common mistakeAvailable only to qualifying corporate officers/directors owning at least 25%; it does not exempt non-officer employees.
When it takes effectAfter DIA approval of the exemption request.
RenewalAnnual carrier confirmation before policy renewal; a new Form 153 is required after specified ownership/officer status changes.
Watch out forForm 153 is limited to qualifying 25%+ corporate officers/directors and does not remove coverage for non-officer employees.
Get the Form 153 from Massachusetts Department of Industrial Accidents
Which Massachusetts owners can use the Form 153
Sole proprietorA sole proprietor is not required to carry workers' compensation for themself, but any employees must be covered. The proprietor may choose personal coverage through an insurer.
LLC memberLLC members are not required to carry workers' compensation for themselves and may elect personal coverage. Any worker who is not an LLC member must still be covered when the worker is an employee.
PartnerPartners, including LLP partners, are not required to carry workers' compensation for themselves and may elect personal coverage. Employees who are not partners remain subject to the employer's coverage obligation.
Corporate officerA corporate officer or director owning at least 25% of the corporation may request exemption using Form 153. All eligible 25%+ officers/directors must be named, no more than four may be exempted, and non-exempt employees must remain covered.
Employee threshold: Massachusetts requires employers to carry workers' compensation for employees regardless of the number of employees or hours worked, except for the specific domestic-employment rule described by the DIA. Owner treatment is separate from the employee-coverage requirement. In construction: The cited DIA materials do not create a separate construction head-count threshold. The general employee-coverage rule applies, while contractor classification and project requirements should be checked separately. An owner exemption never removes the duty to cover non-exempt employees.
Read the full context in the Massachusetts workers' comp exemption guide, or run the eligibility screener to check your entity type first.
Form 153 (Massachusetts): frequently asked questions
- Where do I get the Form 153 form in Massachusetts?
- The Form 153 (Affidavit of Exemption for Certain Corporate Officers or Directors) is issued by Massachusetts Department of Industrial Accidents. Submit by mail, in person, fax, or email to DIA Office of Investigations — Form 153. Use the official link on this page rather than a third-party copy, which may be out of date.
- Is there a fee to file the Form 153 in Massachusetts?
- No separate filing fee has been verified for this form.
- How often does the Form 153 exemption renew in Massachusetts?
- Annual carrier confirmation before policy renewal; a new Form 153 is required after specified ownership/officer status changes. Watch out: Form 153 is limited to qualifying 25%+ corporate officers/directors and does not remove coverage for non-officer employees.
Where this comes from
The Form 153 entry is anchored to Massachusetts Department of Industrial Accidents — the state agency that issues and processes the form — not a generalized summary. Source-checked 2026-09-02.